10-11-72. Consolidated board authority. A consolidated board of equalization may:(1)Correct clerical errors of the assessment roll;(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and(3)Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district. Source: SL 1996, ch 68, §7; SL 2021, ch 43, § 16.
South Dakota Legal Code